Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Bonds
第三条（民間国外債の利子の非課税等に関する経過措置）
The provisions of Article 6 of the New Act apply to interest prescribed in paragraph (1) of that Article that a domestic corporation pays on bonds prescribed in that paragraph that it issues on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest prescribed in Article 6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that a domestic corporation pays on bonds prescribed in that paragraph that it issued before the Effective Date.
新法第六条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同条第一項に規定する債券につき支払う同項に規定する利子について適用し、内国法人が施行日前に発行した改正前の租税特別措置法（以下「旧法」という。）第六条第一項に規定する債券につき支払う同項に規定する利子については、なお従前の例による。
The provisions of Article 41-13 of the New Act apply to issue discounts prescribed in that Article that a nonresident receives on private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on private foreign bonds prescribed in that Article that were issued before the Effective Date.
新法第四十一条の十三の規定は、非居住者が施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する発行差金について適用し、非居住者が施行日前に発行された旧法第四十一条の十三に規定する民間国外債につき支払を受ける同条に規定する発行差金については、なお従前の例による。